September decisions. Stronger preparation.
Three priorities for your Brazil operation: a newly released eSocial update, a current tax election window and an ongoing reporting requirement. This early-week edition includes relevant developments announced before the week began.
- New technical note · 4 September
eSocial: prepare for upcoming system changes
Technical Note S-1.3 No. 07/2026 sets out several stages of changes. The October stage, scheduled for production on 26 October, includes changes to employee disability information and leave reporting. The November stage, scheduled for 23 November, includes validation of dependants’ CPF numbers against Receita Federal records.
The 29 September stage concerns specific pension-benefit events, S-2410 and S-2416. It should not be treated as a general private-sector payroll deadline. Applicability depends on the events your organisation submits.
Suggested action: Ask your payroll provider for an event-specific testing plan. Assign responsibility for correcting employee and dependant records before the relevant release.
- Current election window · September
Simples Nacional: September options for 2027
For eligible operating businesses seeking to enter Simples Nacional in January 2027, Receita Federal identifies 1–30 September 2026 as the application window. A separate election during September allows Simples taxpayers to use the regular IBS/CBS regime for January–June 2027, while remaining in Simples for the other covered taxes.
Existing members wishing to keep IBS/CBS within Simples do not need to make that separate election. These choices are distinct: joining Simples and choosing the IBS/CBS treatment are not the same decision. Eligibility and business-startup rules must be checked for the specific entity.
Suggested action: Have your tax adviser confirm eligibility and compare the available treatments before submitting an election.
- Ongoing priority · 2026 transition
IBS & CBS: the conditions behind 2026 relief
Receita Federal’s guidance links 2026 IBS/CBS payment relief to compliance with the applicable fiscal-document or specific-regime declaration requirements. It also provides relief where no ancillary obligation has been defined. The test year should therefore not be read as a blanket exemption from reporting.
Electronic fiscal documents must follow the rules and layouts in their respective technical notes. Businesses should identify the document types and requirements relevant to their own transactions, rather than assume one implementation timetable applies to every operation.
Suggested action: Review invoice configuration with your finance and systems teams, check applicable validations and retain evidence of compliant issuance.
Source: Receita Federal’s 2026 transition guidance, updated 6 May.
Sources checked on 8 September 2026. Future implementation dates are those currently scheduled in the cited sources. Suggested actions are editorial recommendations; application of each rule depends on the company’s circumstances.